The draft shows that the changes to the VAT Act will concern:
- introducing a regulation which, in the case of the export of goods or the intra-Community supply of goods, would clearly define which delivery should be assigned the shipment or transport,
- resignation from the condition making the deduction of input tax in the same period in which the output tax was shown, from the presentation of the output VAT within three months from the end of the month in which the tax obligation arose – implementation into the Polish legal system of the judgment of the Court of Justice of the European Union in the case C -895/19 A.,
- enabling the taxpayer settling the tax on import of goods directly in the tax declaration to correct the declaration in a situation where the taxpayer did not settle the tax in the correct amount in the original declaration,
- bad debt relief,
- modification of the definition of “Member State” and “territory of the European Union”,
- 100 percent deductions from car expenses (extension of the deadline for submitting information on incurring the first expenditure on a motor vehicle used only for the taxpayer’s business activity), in connection with the moment of submitting SAF for the completed period,
- VAT deduction after the expiry of the deduction deadline “on an ongoing basis” – extension of the number of accounting periods in which the taxpayer will be able to make a deduction by correcting the declaration,
- admission – optional – the possibility of submitting a consistent declaration of the supplier and the buyer on the choice of real estate taxation in a notarial deed,
- regulating the issue of releasing funds transferred from a closed VAT account to the so-called technical account,
- introducing the possibility of issuing consent for the release of funds from the VAT account if the tax arrears held by the taxpayer have been deferred or divided into installments.
Source prawo.pl
